In short
In Emilia-Romagna, a €300,000 home bought from a private owner as a prima casa pays €6,100 in purchase taxes, and €30,600 as a second home bought new from a builder: the rates are national. 63,672 homes were sold there in 2024, 14.2 per 1,000 residents against 12.5 for Italy.
The questions, answered
How much tax do you pay to buy a €300,000 home in Emilia-Romagna?
The rates are national, so Emilia-Romagna pays what all of Italy pays: €6,100 on a resale bought from a private owner as a prima casa, €27,100 as a second home, €12,600 on a new build from a builder as a prima casa and €30,600 otherwise, before the notary's fee.
How many homes are sold each year in Emilia-Romagna?
63,672 homes were sold in Emilia-Romagna in 2024 according to the OMI register of the Agenzia delle Entrate, and 68,348 in 2025 (provisional, +7.3%).
Is the property market in Emilia-Romagna more active than the Italian average?
Emilia-Romagna recorded 14.2 home sales per 1,000 residents in 2024, against 12.5 for Italy as a whole (OMI sales, ISTAT population).
How do I find the IMU property tax rate in Emilia-Romagna?
Each Italian municipality sets its own IMU rate by resolution, published on the Ministry of Economy and Finance site (finanze.gov.it, IMU rates search). A main home in categories A/2 to A/7 is exempt.
The figures
| Measure | Value | Source |
|---|---|---|
| Taxes on €300,000, resale, prima casa | €6,100 | DPR 131/1986 |
| Taxes on €300,000, resale, second home | €27,100 | DPR 131/1986 |
| Taxes on €300,000, new build, prima casa | €12,600 | Agenzia delle Entrate |
| Home sales, 2024 | 63,672 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 68,348 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 14.2 | OMI, ISTAT |
| Population, 1 January 2026 | 4,477,009 | ISTAT |
Buying from abroad
What differs for a foreign buyer: Buying as a foreigner · prima casa and residence · the codice fiscale · IMU property tax.
Cities of Emilia-Romagna on Payotte
Sources
- Purchase taxes: calculator sources (DPR 131/1986, Agenzia delle Entrate).
- Home sales: Agenzia delle Entrate – OMI, Volumi di compravendita (NTN), residential, province and capoluogo series: 2024 definitive, 2025 provisional; territory excluding the tavolare regime (Trento, Bolzano, Trieste, Gorizia, partly Udine) (CC BY 4.0. Attribution required: « Agenzia delle Entrate – OMI ». Page text read on 2026-10-15: « I servizi di consultazione e fruizione delle banche dati dell'Osservatorio del mercato immobiliare dell'Agenzia delle Entrate sono disponibili con licenza CC-BY 4.0 »).
- Population: ISTAT, resident population by commune on 1 January 2026 (SDMX dataflow 22_389, status e = estimate) (CC BY 4.0. ISTAT legal notice: « Unless otherwise stated, content on this website is licensed under a Creative Commons License – Attribution – 4.0 » (https://www.istat.it/en/legal-notice/)).
- IMU rates: Dipartimento delle Finanze, IMU rules and rates search.